Nebraska Legislature - Lobbyist Reporting Application

Clerk of the Legislature

Room 2014 State Capitol

PO Box 94604

Lincoln, NE 68509

(402) 471-2608

NEBRASKA LOBBYIST
STATEMENT of ACTIVITY

NADC FORM D

Submission Date: Jul 17, 2025

Each registered lobbyist shall file a Statement of Activity within 45 days after the end of a regular session of the Legislature. The statement must be filed even if the lobbyist engaged in no activity.
Any registered lobbyist who engages in lobbying activity in connection with a special session of the Legislature shall file a Statement of Activity within 45 days after the end of the special session. Late filing fees are $25.00 per day, not to exceed $750.00.
Lobbyists having more than one principal shall file a separate report for each principal.

ITEM 1

NATURE OF FILING (Check appropriate box)

For Calendar Year of

2025

Regular Session

Special Session

Amended Report

ITEM 2

NAME OF LOBBYIST AND PRINCIPAL

LOBBYIST

Lobbyist Name

Lindsay Harr MacDonald

Phone

(402) 474-6200

Address

1220 Lincoln Mall, Suite 150

City

Lincoln

State

Zip

68508

PRINCIPAL

Principal Name

OpenSky Policy Institute

Office Phone

(402) 438-0382

Office Address (Street, Box, or Route)

1327 H Street, Suite 200

City

Lincoln

State

Zip

68508

List all the legislation upon which the lobbyist acted on behalf of the principal including bills, resolutions, amendments and procedural matters. Identify by number of bill, resolution, amendment or procedural matter and state the position taken. This statement should include a list of amendments or procedural matters which the lobbyist has acted upon for the principal, even if the lobbyist has not acted upon the bill or resolution from which the amendment or procedural matter arises.

Identify bill or resolution number	Describe bill, resolution, amendment or procedural matter	Position taken
LB14	Adopt the Hunger-Free Schools Act	Support
LB28	Provide for an income tax adjustment for tip income	Oppose
LB30	Provide for an income tax adjustment for income received from overtime compensation	Oppose
LB81	Define a term and change tax credit provisions under the Nebraska Property Tax Incentive Act	Oppose
LB130	Change provisions relating to General Fund net receipts and transfers to the Cash Reserve Fund	Support
LB131	Include elementary and secondary schools in the Nebraska educational savings plan trust and change tax benefits	Oppose
LB157	Adopt the Child Tax Credit Act	Support
LB161	Redefine formula students under the Tax Equity and Educational Opportunities Support Act	Support
LB169	Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services	Support
LB170	Eliminate the sales tax exemptions for candy and soft drinks	Neutral
LB171	Change provisions relating to individual and corporate income tax rates	Support
LB192	Change and eliminate provisions regarding eligibility for benefits under the Supplemental Nutrition Assistance Program and eliminate requirements for an evaluation and a report	Support
LB261	Appropriate funds for the expenses of Nebraska State Government for the biennium ending June 30, 2027, and appropriate Federal Funds allocated to the State of Nebraska pursuant to the federal American Rescue Plan Act of 2021	Oppose
LB264	Provide, change, and eliminate transfers from the Cash Reserve Fund and various other funds and change, terminate, and eliminate various statutory programs	Oppose
LB283	Require the Department of Health and Human Services to implement express lane eligibility	Support
LB303	Create the School Financing Review Commission and change provisions relating to budget authority under the Tax Equity and Educational Opportunities Support Act	Support
LB328	Change provisions relating to the disbursement of the documentary stamp tax	Oppose
LB379	Change the maximum time limit for receipt of cash assistance under the Welfare Reform Act	Oppose
LB391	Adopt the Give to Enable Scholarship Act and provide for certain income tax adjustments	Oppose
LB424	Limit increases in property tax bills	Oppose
LB427	Require the State Treasurer to establish an educational savings account for students enrolled in kindergarten through grade twelve at an approved or accredited public, private, denominational, or parochial school	Oppose
LB439	Adopt the Property Tax Circuit Breaker Act	Support
LB468	Change provisions relating to inheritance taxes, change certain fee and tax provisions, and eliminate a sales tax exemption relating to data centers	Oppose
LB481	Adopt the Foster Care Child Scholarships Act	Oppose
LB494	Change provisions relating to the School District Property Tax Relief Act and transfers of General Fund net receipts to the Cash Reserve Fund and the School District Property Tax Relief Credit Fund	Neutral
LB498	Change provisions relating to foundation aid and certification dates under the Tax Equity and Educational Opportunities Support Act	Support
LB500	Create the School Financing Review Commission	Support
LB509	Adopt the Opportunity Scholarships Act and provide for income tax credits	Oppose
LB527	Adopt the Medicaid Access and Quality Act and change provisions relating to taxes on health maintenance organizations, prepaid limited health service organizations, and insurance companies	Support
LB557	Change provisions relating to the enrollment option program, provide funding to students denied option enrollment, and eliminate provisions relating to open enrollment option students and diversity plans	Oppose
LB597	Change provisions relating to foundation aid, local effort rate yield, adjusted valuations of property, and certification dates under the Tax Equity and Educational Opportunities Support Act	Support
LB624	Appropriate funds to the State Treasurer for education scholarships	Oppose
LB633	Change provisions relating to applications rejected under the enrollment option program and create the Nebraska Option Enrollment Tuition Account Program	Oppose
LB633	Change provisions relating to applications rejected under the enrollment option program and create the Nebraska Option Enrollment Tuition Account Program	Oppose
LB650	Adopt the Community Development Assistance Act and change provisions relating to land banks, property tax exemptions, real property sold for delinquent taxes, sales tax provisions, and certain tax credits	Neutral
LB652	Terminate the Board of Educational Lands and Funds	Oppose
LB656	Change work requirements under the Supplemental Nutrition Assistance Program	Oppose
LB692	Change provisions relating to property tax request authority under the School District Property Tax Limitation Act	Oppose
LB710	Increase the earned income tax credit	Support
LR12CA	Constitutional amendment to impose a limit on ad valorem taxes for real property, provide a new method of valuing real property for tax purposes, provide certain exceptions, and eliminate conflicting constitutional provisions	Oppose
LR13CA	Constitutional amendment to prohibit the levying of an inheritance tax	Oppose
LR19CA	Constitutional amendment to change legislative term limits to three consecutive terms	Support
LR27CA	Constitutional amendment to change legislative term limits to three consecutive terms	Support

I certify that all information presented in this form is accurate to the best of my knowledge.

Lindsay Harr MacDonald

Lobbyist Name

Jul 17, 2025

Date